{"data":{"id":"us-ak/as-29.45.101","jurisdiction":"us-ak","citation":"AS 29.45.101","heading":"Limitation on taxation of fuel.","body":"A municipality may not levy or collect a property tax under AS 29.45.010 or 29.45.055 on refined fuel unless the fuel has been physically loaded, unloaded, or stored in the municipality.","path":["Title 29. Municipal Government.","Chapter 45. Municipal Taxation."],"source_url":"https://www.akleg.gov/basis/statutes.asp#29.45.101","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:18:16Z","sha256":"29ac4883ed9242120918a09fade62d093df3d8ab19e51d3181f0cea6f3bf7956","source_id":"us-ak","stale":false,"prev":"us-ak/as-29.45.100","next":"us-ak/as-29.45.103"},"notice":"GroundRules: Original legal text. Not legal advice."}